Applying for an exemption from gift tax
You usually have to pay schenkbelasting (gift tax) on a gift of cash. This depends on the amount of the gift. In some cases, you can apply for an exemption of the schenkbelasting.
Last updated on 27 December 2021
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When can I apply for an exemption from schenkbelasting?
Visit the Belastingdienst (Tax and Customs Administration) website to find out when you need to file a gift tax return (in Dutch) and the special exemptions that may apply. In the case of a special exemption, you will have to file a tax return, but you will not have to pay gift tax.
In the following situations you have to pay schenkbelasting, but you may be granted an exemption:
- You give to someone who is unable to provide for themselves and is in urgent need of medical care.
- You give to someone under the age of 27 to pay for a course of study. Without this gift, the person would not be able to study.
- You give to a charity or an institution linked to a specific time or event, such as for an anniversary or for the purchase of a special building, such as a church or concert hall.
Applying for an exemption from schenkbelasting
Please contact the Belastingdienst to apply for an exemption from schenkbelasting.
Laws and regulations (in Dutch)
Schenk- en erfbelasting, kwijtschelding